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The Cyrillic letter Es is derived from a variant of the Greek letter Sigma known as lunate sigma (Ϲ ϲ), in use in the Greek-speaking world in early medieval times. It has no connection to the Latin letter C (C c), which is a descendant of the Greek letter Gamma (Γ γ); however, many languages (for different reasons) apply the value of /s/ to the Latin letter C, especially before the vowels e and i (examples being English, French, Mexican Spanish); see hard and soft C. As its name suggests, Es is actually related to the Latin S.

In the modern Latinized Cyrillic fonts in use today, the Cyrillic letter Es looks exactly like the Latin letter C, being one of six letters in the Cyrillic alphabet that share appearances with Latin alphabet letters but are pronounced in a different way.